How Do I File Taxes for a Deceased Person in Hawaii?

Hawaii requires a final state income tax return for the decedent alongside the federal Form 1040; a federal estate tax return (Form 706) is required only for estates above $15,000,000.

State

Approximate Estate Value

Estate Earns Income

YesNo

Date of Death

Two returns are due.

IRS Form 1040 and Form N-11.

Federal

Final income tax return

A final federal income tax return is required for income earned from January 1 through the date of death.

Form: IRS Form 1040
Due: April 15 following year of death

Write "DECEASED," the decedent's name, and the date of death across the top of the return. If filing jointly with a surviving spouse, include both incomes. Attach Form 1310 to claim a refund, unless you are the surviving spouse filing a joint return or a court-appointed personal representative attaching a copy of the court certificate to the original return.

IRS Form 1040 File online

Hawaii

Final income tax return

A final state return is required for income earned through the date of death.

Form: Form N-11
Due: April 20 following year of death (Hawaii uses 20th day of 4th month)

Mark "Deceased" oval and enter date of death. Attach Form N-110 (Statement of Person Claiming Refund Due a Deceased Taxpayer) if refund is due.

Form N-11 File online

Tax clearance

No tax clearance is required in Hawaii

No mandatory tax clearance. Form M-6A (Request for Release) available to obtain release confirming freedom from liability under HRS Chapter 236E. Available even for estates not required to file Form M-6.

Form: Form M-6A

Hawaii tax clearance

Not required

Federal estate income tax return: IRS Form 1041 is only required if the estate earns $600 in gross income or more during administration.
Federal estate tax return: The estate value ($0) is below the federal exemption of $15,000,000. IRS Form 706 is generally not required.
Hawaii estate income tax return: A fiduciary return is only required if the estate earns income above the filing threshold (Taxable income of $400+ (estate); $200+ (trust distributing all income); $80+ (other trust) — HAR § 18-235-94(b); HRS § 235-94(d). Form N-40 also requires filing on gross income of $400+ (estate or trust), or any taxable income (trust)).
Hawaii estate tax return: The estate value ($0) is below Hawaii's $5,490,000 filing threshold. Hawaii's filing test uses the taxable estate.

General information about tax filing requirements after a death, not tax or legal advice. Consult a licensed tax professional for tax questions. Data verified Sep 15, 2026

At minimum, a final federal income tax return (Form 1040) for income earned through the date of death, and Hawaii requires a final state income tax return (Form N-11) as well. If the estate earns income during administration, a federal fiduciary return (Form 1041) and a Hawaii fiduciary return (Form N-40) may also be required. A Hawaii estate tax return must also be filed when the taxable estate exceeds $5,490,000.

The final federal income tax return is due April 15 following year of death. The final Hawaii return is due April 20 following year of death (Hawaii uses 20th day of 4th month). The Hawaii fiduciary return is due April 20 (calendar year); automatic 6-month extension (no application required). The Hawaii estate tax return (Form M-6) is due 9 months after date of death.

Yes. Hawaii imposes a state estate tax on an estate above $5,490,000. It is separate from the federal estate tax. A state estate tax return must be filed when the taxable estate exceeds $5,490,000, even if no federal estate tax is owed.

Yes. Estate size does not change the final income tax return: a final Form 1040 is filed whatever the estate is worth if the decedent had income. What a smaller estate avoids is the federal estate tax return (Form 706), due 9 months after date of death (6-month extension available) and required only above $15,000,000 and the Hawaii estate tax return (required when the taxable estate exceeds $5,490,000).

Tax Filing After Death in Hawaii

After a death in Hawaii, both federal and state tax returns must be filed. A final income tax return covers the deceased's income through the date of death, and a separate fiduciary return may be needed if the estate earns income during administration. A federal estate tax return (Form 706) is required only for estates above the federal exemption of $15,000,000.

Estates in Hawaii above the $5,490,000 exemption must file a state estate tax return. The tax at each estate size is set out under Hawaii estate tax.

Filing deadlines depend on the type of return. The final Hawaii income tax return is due April 20 following year of death (Hawaii uses 20th day of 4th month). The state estate tax return (Form M-6) is due 9 months after date of death. The Hawaii estate settlement plan tracks all deadlines in order.

SimplyTrust Editorial·Updated September 20, 2026

Legal Sources

26 USC 2001(c), 2010; P.L. 119-21 §70106
26 USC 6012(b)(1)
26 USC 6018; 26 USC 6075(a)
HRS § 235-51(c), § 235-2.4(a)(2)(F); Act 46 SLH 2024 (H.B. 2404)
HRS § 236E-6, § 236E-8
HRS §§ 235-94, 235-97(b), 236E-6, 236E-9; HAR §§ 18-235-94, 18-235-98

Data sourced from Hawaii statutes and official state code. How we research.

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